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<div class=Section1>

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1.0pt 4.0pt 21.0pt 4.0pt'>

<p class=MsoNormal style='border:none;mso-border-alt:solid #595959 3.0pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US
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</v:shape><![endif]--><![if !vml]><img width=191 height=113
src="http://www.aritax.ro/images/image002.jpg"
v:shapes="Picture_x0020_5"></span><span
lang=EN-US>
	<o:p>&nbsp;</o:p>
</span></p>

<p class=MsoNormal style='border:none;mso-border-alt:solid #595959 3.0pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:
normal'><span lang=EN-US>In atentia Departamentului Financiar- Contabil,<o:p></o:p></span></b><span lang=EN-US>
	<o:p>&nbsp;</o:p>
</span></p>

<p class=MsoNormal style='border:none;mso-border-alt:solid #595959 3.0pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:
normal'><span lang=EN-US style='color:black'>	Aritax Consulting S.R.L</span></b><span
lang=EN-US style='color:black'>., avand ca date de <span class=GramE>indentificare CUI</span> 26066041, J40/9908/2009, este o societate
de consultanta fiscala, inscrisa ca membru activ in Camera Consultantilor
Fiscali din Romania.
		<o:p></o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black;mso-bidi-font-weight:bold'>Avand in vedere
obligativitatea certificarii declaratiei 101- &quot;Declaratie privind impozitul pe
profit anual&quot; - care se depune dupa 1 ianuarie 2011 si care se refera la
exercitiul financiar 2010, conform</span><span lang=EN-US style='font-size:
10.0pt;font-family:"Arial","sans-serif";color:black'> Art. <span class=GramE>83,
alin.</span> (5) <span class=GramE>din</span> <span style='mso-bidi-font-weight:
bold'>Codul de procedura fiscala, dorim sa venim in sprijinul dumneavoastra si,
in cazul in care sunteti interesat, sa va prezentam oferta societatii noastre.</span>
<o:p></o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=FR style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black;mso-ansi-language:FR'>Pentru detalii
suplimentare echipa noastra va sta la dispozitie.<o:p></o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=FR style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black;mso-ansi-language:FR'><o:p>&nbsp;</o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:normal'><i
style='mso-bidi-font-style:normal'><span lang=FR style='font-size:10.0pt;
font-family:"Arial","sans-serif";color:black;mso-ansi-language:FR'>Extras din
Codul de procedura fiscala:<o:p></o:p></span></i></b></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><i style='mso-bidi-font-style:normal'><span
lang=EN-US style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black;
mso-bidi-font-weight:bold'>Art. 83. Alin (5) &quot;</span><span lang=EN-US style='font-size:10.0pt;
font-family:"Arial","sans-serif";color:black'>Declaratiile fiscale anuale ale
contribuabililor persoane juridice vor fi certificate de catre un consultant
fiscal, in conditiile legii, cu exceptia celor pentru care este obligatorie
auditarea&quot;. (<span class=GramE>se</span> suspenda pana la 1 ianuarie 2010) <span
class=GramE>(articol</span> aprobat prin Legea. nr.52/2009 pentru aprobarea
Ordonantei Guvernului nr. 47/2007 privind reglementarea unor masuri
financiar-fiscale )
<o:p></o:p></span></i></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:black'><o:p>&nbsp;</o:p></span></p>

<p style='margin:0cm;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt;
border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:#003500'><o:p>&nbsp;</o:p></span></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial'>In speranta unei viitoare colaborari, <o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:normal'><u><span
lang=EN-US><!--[if gte vml 1]><v:shape id="_x0000_i1026" type="#_x0000_t75"
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</v:shape><![endif]--><![if !vml]><img width=179 height=55
src="http://www.aritax.ro/images/image004.jpg"
v:shapes="_x0000_i1026"></span></u></b></p>
<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:
normal'><span lang=EN-US style='mso-bidi-font-family:Arial'> Adriana Popa<br>
	Managing Partner<o:p></o:p></span></b></p>
<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial;color:#9D1B01'><o:p>&nbsp;</o:p></span></b></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><span
class=GramE><b style='mso-bidi-font-weight:normal'><span lang=EN-US
style='mso-bidi-font-family:Arial;color:#9D1B01'>ARITAX CONSULTING S.R.L.</span></b></span><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial;color:#9D1B01'><![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'>
<![endif]><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial'>Calea Grivitei no.164, 011078 Bucuresti
      <o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial'>Telephone: (004) 021 2221803<br>
Telephone/Fax: (004) 021 2220864</span></b></p>

<p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;border:none;
mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><b
style='mso-bidi-font-weight:normal'><span lang=FR style='mso-bidi-font-family:
Arial;mso-ansi-language:FR'>Mobile : (004) 0728061530<br>
E-mail: </span><span lang=EN-US><a href="mailto:adriana.popa@aritax.ro"><span
lang=FR style='mso-bidi-font-family:Arial;mso-ansi-language:FR'>adriana.popa@aritax.ro</span></a></span></b><b
style='mso-bidi-font-weight:normal'><span lang=FR style='mso-bidi-font-family:
Arial;mso-ansi-language:FR'><o:p></o:p></span></b></p>

<p class=MsoNormal style='margin-bottom:.0001pt;margin-bottom:.0001pt;line-height:
normal;border:none;mso-border-alt:solid #595959 3.0pt;padding:0cm;mso-padding-alt:
1.0pt 4.0pt 21.0pt 4.0pt'><b style='mso-bidi-font-weight:normal'><span
lang=EN-US style='mso-bidi-font-family:Arial'>Web: </span><span lang=EN-US><a
href="http://www.aritax.ro"><span style='mso-bidi-font-family:Arial'>http://www.aritax.ro</span></a></span></b><b
style='mso-bidi-font-weight:normal'><span lang=EN-US style='mso-bidi-font-family:
Arial'>
	<o:p></o:p></span></b><span lang=EN-US style='font-size:10.0pt;font-family:
"Arial","sans-serif";color:#003500'>
	<o:p>&nbsp;</o:p>
	</span></p>

<p class=MsoNormal style='border:none;mso-border-alt:solid #595959 3.0pt;
padding:0cm;mso-padding-alt:1.0pt 4.0pt 21.0pt 4.0pt'><span lang=EN-US><o:p>&nbsp;</o:p></span></p>
</div>

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